There were also calls for increased international cooperation on tax matters, such as to remove tax competition, which occurs when different countries compete for the same foreign direct investment by offering tax concessions whose main effect is to weaken each country's tax base.
Hubo quienes pidieron asimismo un aumento de la cooperación internacional en materia tributaria, a fin de eliminar la competencia tributaria, que ocurre cuando distintos países compiten por la misma inversión extranjera directa ofreciendo concesiones fiscales cuyo efecto principal es debilitar la base tributaria de cada país.